## ## ## ## ## |is as f|ollow|s:|| |---|---|---|---| |Trustee|and|Chairman|Nigel Vhlliams| |Trustee|||Lucy Kirkpatrick| |Trustee|||lan Scott| |Trustee|||John Young| |Trustee|and|Secretary|Vicky Banham| |Trustee|and|Treasurer|Alastair Fisher| ## ## ## ## ||es nce|||| |---|---|---|---|---| |Unrestricted|income|Endowment|Total this|Total last| |funds|funds|funds|year|year| ||K|||| |F01|F02|F03|F04|F05| |174|||174|222| |||||16,006| |||||16,2| |||||1,
8| |||||, 28| |16,866|||16,866|16,228| ## ## ## ## ## |Note 2||Accounting
policies|Accounting
policies||| |---|---|---|---|---|---| |This standard
list ofaccounting policies has been applied by the charity.
Where a different oradditional policy has
been adopted then this is detailed in the box below.|||||| |INCOINING RESOURCES|||||| |Recognition ofincoming
resources|||These are included
in the Statement of Financial Activities (SoFA) when:
~
the chadity becomes entitled to the resources;||| ||||~
the trustees are virtually
certain they will receive the resources; and||| |Incoming resources
related expenditure||with|~
the monetarv
value can be measured
with sufficient
reliability.
Where incoming
resources
have related expenditure
(as with fundraising
or contract income)
the incoming
resources
and related expenditure
are reported gross in the SoFA.||| |Grants and donations|||Grants and donations
are only included
in the SoFA when the charity has unconditional||| ||||entitlement
to the resources.||| |Tax reclaims on donations
and gifts|||Incoming resources
from tax reclaims are included
in the SoFA at the same time as the gift to
which they relate.||| |Contractual
income
performance
related|and
grants||This is only included
in the SoFA once the related goods or services have been delivered.||| |Gifts in kind|||Gifts in kind are accounted
for at a reasonable
estimate oftheir value to the charity or the||| ||||amount
actually realised.||| ||||Gifts in kind for sale or distribution
are included
in the accounts as gifts only when sold or||| ||||distributed
by the charity.||| ||||Gifts in kind for use by the charity are included
in the SoFA as incoming
resources when||| ||||receivable.||| |Donated services and
facilities|||These are only included
in incoming
resources
(with an equivalent
amount
in resources
expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and||| ||||material.
The value placed on these resources
is the estimated
value to the charity ofthe
service or facility received.||| |Volunteer
help|||The value of any voluntary
help received
is not included
in the accounts
but is described
in the
trustees'
annual
report.||| |Investment
income|||This is included
in the accounts when receivable.||| |Investment
gains and||losses|This includes
any gain or loss on the sale of investments
and any gain or loss resulting
from||| ||||revaluing
investments
to market value at the end ofthe year.||| |EXPENDITURE||AND|LIABILITIES||| |Liability recognition|||Liabilities are recognised as soon as there is a legal or constructive
obligation
committing|the|| ||||charity to pay out resources.||| |Governance costs|||Include costs ofthe preparation
and examination
ofstatutory
accounts, the costs oftrustee||| ||||meetings
and cost ofany legal advice to trustees
on governance
or constitutional
matters.||| ||||Where the charity gives a grant with conditions
for its payment
being a specific level ofservice||| ||||or output to be provided,
such grants are only recognised
in the SoFA once the recipient ofthe
grant has provided
the specified service or output.||| |Grants payable without
performance
conditions
Support Costs
ASSETS|||These are only recognised
in the accounts when a commitment
has been made and there
no conditions
to be met relating to the grant which remain
in the control ofthe charity.
Support costs include central functions
and have been allocated to activity cost categories
a basis consistent
with the use of resources, eg allocating
property costs by floor areas, or
capita, staff costs by the time spent and other costs by their usage.||are
on
per| |Tangible fixed assets
by charity||for use|These are capitalised
ifthey can be used for more than one year, and cost at least F500.
They are valued at cost or a reasonable
value on receipt.||| |Investments|||Investments
quoted on a recognised
stock exchange are valued at market value at the year
end.
Other investment
assets are included
at trustees'
best estimate of market value.||| |Stocks and work in progress|||These are valued at the lower ofcost or market value.||| |POLICIES ADOPTED|||||| |ADDITIONAL
DIFFERENT FROM|TO OR
THOSE||NONE||| ||ABOVE||||| ||||~
~
~||| |---|---|---|---|---|---| |Note 2||Accounting
policies|||| |This standard listofaccounting policies has been applied by the charity.
Where a dif'ferent oradditional policy
been adopted then thisis detailed in the box below.||||has|| |INCOINING
RESOURCES|||||| |Recognition ofincoming|||These are included
in the Statement of Financial Activities (SoFA) when:||| |resources|||~
the charity becomes entitled to the resources;||| ||||~
the trustees are virtually
certain thev will receive the resources; and||| ||||~
the monetarv
value can be measured
with sufficient
reliabilitv.||| |Incoming resources
related expenditure||with|Where incoming
resources have related expenditure
(as with fundraising
or contract income)
the incoming
resources and related expenditure
are reported gross in the SoFA.||| |Grants and donations|||Grants and donations
are only included
in the SoFA when the charity has unconditional||| ||||entitlement
to the resources.||| |Tax reclaims on donations
and gifts|||Incoming
resources
from tax reclaims are included
in the SoFA at the same time as the
which they relate.|gift to|| |Contractual
income
performance
related|and
grants||This is only included
in the SoFA once the related goods or services have been delivered.||| |Gifts in kind|||Gifts in kind are accounted
for at a reasonable
estimate oftheir value to the charity or the||| ||||amount
actually realised.||| ||||Gifts in kind for sale or distribution
are included
in the accounts as gifts only when sold|or|| ||||distributed
by the charity.||| ||||Gifts in kind for use by the charity are included
in the SoFA as incoming
resources when||| ||||receivable.||| |Donated services and
facilities|||These are only included
in incoming
resources
(with an equivalent
amount
in resources
expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and||| ||||material.
The value placed on these resources is the estimated
value to the charity ofthe
service or facility received.||| |Volunteer
help|||The value ofany voluntary
help received is not included
in the accounts but is described
trustees'
annual
report.|in the|| |Investment
income|||This is included
in the accounts when receivable.||| |Investment
gains and||losses|This includes
any gain or loss on the sale ofinvestments
and any gain or loss resulting|from|| ||||revaluing
investments
to market value at the end ofthe year.||| |EXPENDITURE||AND|LIABILITIES||| |Liability recognition|||Liabilities are recognised as soon as there is a legal or constructive
obligation
committing||the| ||||charity to pay out resources.||| |Governance costs|||Include costs ofthe preparation
and examination
ofstatutory
accounts, the costs oftrustee||| ||||meetings
and cost ofany legal advice to trustees
on governance
or constitutional
matters.||| ||||Where the charity gives a grant with conditions
for its payment
being a specific level ofservice||| ||||or output to be provided,
such grants are only recognised
in the SoFA once the recipient
grant has provided
the specified service or output.|ofthe|| |Grants payable without|||These are only recognised
in the accounts when a commitment
has been made and there||are| |performance
conditions
SupportCosts
ASSETS|||no conditions to be met relating to the grant which remain
in the control ofthe charity.
Support costs include central functions
and have been allocated to activity cost categories on
a basis consistent
with the use ofresources, eg allocating
property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.||| |Tangible fixed assets
by charity||for use|These are capitalised
ifthey can be used for more than one year, and cost at least f500.
They are valued at cost or a reasonable
value on receipt.||| |Investments|||Investments
quoted on a recognised
stock exchange are valued at market value at the year
end.
Other investment
assets are included
at trustees'
best estimate ofmarket value.||| |Stocks and work in progress|||These are valued at the lower ofcost or market value.||| |POLICIES ADOPTED|||||| |ADDITIONAL
DIFFERENT FRONI|TO OR
THOSE||NONE||| ||ABOVE||||| |incoming|reso|urces may be|further anal|yse|d ifthis would help the rea|der ofthe|accounts.|| |---|---|---|---|---|---|---|---|---| ||||||||This year|Last year| |||||||||E| |Voluntary|income||Membershi||donations||460|460| |||||||Total|460|460| |Other income||||||||| |||||||Total||| |Investment|income||Hampshire|bank interest (paid)|||78|106| ||||Hampshire|trust bank interest (accrued)||||122| ||||Redwood|bank interest accrued|||74|| |||||||Total|152|228| |Incoming|resources from|||||||| |charitable|activities|||||||| |||||||Total||| |Other incoming||resources|Gift aid claim||accrued||100|100| |||||||Total|100|100| ## |Note 4
Resources||expended|Analysis ofresources expended
may be further analysed
ifthis would help|Analysis ofresources expended
may be further analysed
ifthis would help|Analysis ofresources expended
may be further analysed
ifthis would help|the reader ofthe accounts.|the reader ofthe accounts.|| |---|---|---|---|---|---|---|---|---| ||||||Anal sis||This year|Last year| |Costs ofgenerating||||||||| |voluntary|income|||||||| |||||||Total||| |Fundraising||trading||||||| |costs||||||||| |||||||Total||| |Investment||||||||| |management||costs||||||| |||||||Total||| |Charitable|activities|||||||| |||||||Total||| |Governance||costs|Administration
8|osta e|||74|| |||||||Total|74|| ## |Analysis ofdebtors|Analysis ofdebtors|Amounts|fallin|due within one|ear|Amounts|fallin|due after more than|one|ear| |---|---|---|---|---|---|---|---|---|---|---| |||This
ear||Last|ear|This|ear|Last|ear|| |Trade debtors||||||||||| |Other debtors||100||100||||||| |Prepayments|and|||||||||| |accrued income||74||122||||||| ||Total|174||222|||||||